<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN">

<html>
<body>

<big><b><u>Assertion:</u></b></big><br>
<font color="green">Although it is not required to have this element in HTML documents 
(XHTML DOES require it), it is still a basic top level element in the HTML document 
structure and it is considered bad style to omit it. Having it present more clearly 
defines the boundaries between HEAD and BODY elements for a parser or person reading the HTML code.</font>

<br><br>
<b>This document has no HEAD element</b>

</body>
</html>
